9911796707
TMI Blog2004 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... s decided by this Tribunal in the case of Sunderlal v. Commr. of Customs (Prev.), [ 2003 (12) TMI 398 - CESTAT, KOLKATA] and Laxmi Narayan Somani v. Commr. of Customs, [ 2003 (1) TMI 181 - CEGAT, KOLKATA] . In the present case, there is no iota of evidence that the goods were of foreign origin. The Additional Commissioner as well as the Commissioner (Appeals) has relied upon the opinion of the local traders which is not sufficient to establish that the betel-nuts were of foreign origin. The betel-nuts are grown in Assam and adjoining area and the goods under dispute had come from the same area. Under these circumstances, it cannot be said with certainty that the goods were of foreign origin. Betel-nuts are not notified items and as such it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed who after inspection opined that these betel-nuts are of foreign origin. The officers seized the goods weighing 1600 Kgs valued at Rs. 1,20,000/- under Section 110 of the Customs Act, 1962. On enquiry, the Chief Parcel Supervisor, Railway Station, Varanasi Cantt on 17th July, 2001, informed the names and addresses of consigners of the said bags as Shri S. Banik..., Dhupguri, Shri B. Banik, B.D.O...., Dhupguri and consignees were Mr. M. Kumar, Mr. Pan Mandi, Varanasi and Mr. K. Kumar, Mill Road, Varanasi. 3. After enquiry, the show cause notice was issued to the appellants and the Additional Commissioner of Customs, Lucknow vide his order dated 6th June, 2002, confiscated the betel-nuts and imposed a penalty of Rs. 5,000/- each on S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on can be treated as expert opinion. He, therefore, submits that the appeal may kindly be dismissed. 7. It is admitted position that the betel-nuts were booked by the appellants from Dhupguri as certified by C.P.S., Northern Railway, BSB. The subordinate authority has come to this conclusion that the betel-nuts are of foreign origin on the basis of the opinion given by two local traders. But such traders' opinion is not sufficient to establish that the betel-nuts were of foreign origin as decided by this Tribunal in the case of Sunderlal v. Commr. of Customs (Prev.), Patna reported in 2004 (165) E.L.T. 250 (Tri. - Kol.) and Laxmi Narayan Somani v. Commr. of Customs, Patna reported in 2003 (156) E.L.T. 131 (Tri. - Kol.). In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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